Mendeley出力
＜図書＞
The fair value of insurance liabilities
| 責任表示 | edited by Irwin T. Vanderhoof and Edward I. Altman |
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| シリーズ | The New York University Salomon Center series on financial markets and institutions ; v. 1 |
| データ種別 | 図書 |
| 出版情報 | Boston, Mass : Kluwer Academic , 1998 |
| 本文言語 | 英語 |
| 大きさ | xviii, 380 p. : ill. ; 25 cm |
| 概要 | This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to...the financialand regulatory communities and auditing firms which are actually calculating this illusive but important variable. It combines contributions by distinguished practitioners from the insurance, accounting and finance fields, with those of prominent academics. One of the central themes of the collection is that adequate disclosure of the true economic value of insurance company liabilities is both possible and desirable. Wherever possible, theinsurance valuation process is wedded with modern financial theory. For example, the use of option pricing theory is applied to insurance companies, where the true value of the firm's liabilities is a critical variable.Methods such as cash flow, earned profit and indirect discount are explored. 続きを見る |
所蔵情報
| 状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 3B | 339.1/V 28/1 | 1998 |
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017211997022763 |
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書誌詳細
| 一般注記 | Includes index |
|---|---|
| 著者標目 | Vanderhoof, Irwin T. Altman, Edward I., 1941- |
| 件 名 | LCSH:Insurance companies -- Valuation -- United States
全ての件名で検索
LCSH:Fair value -- Accounting 全ての件名で検索 |
| 分 類 | LCC:HG8077 DC21:657/.73 |
| 書誌ID | 1000451455 |
| ISBN | 0792399412 |
| NCID | BA3493755X |
| 巻冊次 | ISBN:0792399412 |
| 登録日 | 2009.09.11 |
| 更新日 | 2009.09.11 |